CHARITY RF,GISTRATION NUMBER: 1131968 The Parochial Church Coiincil of the Ecclesiastical Parish of All Saints, Hoole Unaudited Finaneial Statements 31 December 2024 NICOLAUS JENKINS MA FCA Lhdrt61'ed aLCOillltant SJC, Chartered Accountants St Johns Chnbl'S Love Stet Chester CFII IQY
The Parochial Church Councll of the Eccleslastleal Parlsh of All Saints, Hoole Flnanclal Statsments Year ended 31 December 2024 Page Trustc¢s' annual report Independent eXnIner'S report to the trustees Statement of financial a¢tlvltics Stht¢ment of financial posltlon Notes to the flnancial statem¢nt8 10
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Trustees, Annual Report Year ended 31 December 2024 'fhe Truslees present their rLPOrt and the independently ¢xamin¢d tinancial stat¢mcnts ot'thc Lliariiy t.or ihc year ended 31 DLcembL'I. ?0?4. Charity registration number 1131968 Principiil Office All Sainis ChurLh Centre VicarugL Road l-l()olc ChL4tcr Cll? 311£ THF. TRU4•Tf4 r.s IILV Craigj S (iuudii)n C.'aii()n ,l¥ll' l ui'iibull %ILpliLn 'l ynLgaic KLn W()()d ljill H()It AILX I,¥wiy l)r SILph¥n ljutchelor ViLki Ilulgiii l)aul IlaintdihLr l)r Ilrincy ,Ii)lins()n l)r Mai'tin %iniih l)r AndrLW Li'Leih '] iiiu J'i'cvLIi %ILphLn WillLII8 (iui'nLlt C'urr ,luliL .1 ynLgat Il¢n %'li()I'l S()phi¢ Sh()rt IluLli¥l Li)IliLr L uihLrinL Willeii8 Alaii L'i)IL NiLI)la l)iknkL'ring Vul¥ri¥ Ornbby RelirL'd ?4 Api'il ?0?4 Rctiird 24 Api'il ?1)?4 IILIiiL,d 24 April 2024 App(iintc'd 24 Api'il ?{1?4 App()in(Ld ?() May ?(124 INDf4.I>F.NI)F,NT IXAMINIR Mr Nic()Iuu8 .Tenkins FCA ChaitLT¢d AcLountant S.TC CharlLr¥d AcLoiilliant, Si .Tohn's LhiunbL'i's, Love Street, Che8tcr, CFII I QY
The Parochial Church Council of the Ecclesiastical Parlsh of All Salnts, Hoole Trustees, Annual Report (continued) Year ended 31 Deeember 2024 STRUCTURE, GOVERNANCF, AND MANAGIMENT The PCC Th¢ Parochial Church Coun¢il is a corporat¢ body establlshed by the Church of England. The PCC operates under th¢ Parochial Church Council Pow¢rs meUre and Is a Re8ist¢red Charity. 'The appointment of PCC members (the Trustees) Is governed by and set out In the Church Repr¢sentation Rules, As the Church's 8ov¢rnin8 body* the PCC has aBlt¢d Ternis of R¢f¢rence settlng out Its Irsponsibllities. The Standing Cominlttee is the only statutory ¢ommittee. The PCC operates tl)rough a nunbei. of oiher committees, which meet regularly and are accountabl¢ to the PCC to whlch th¢y irport, Stgndlng Commlttee Has power to ti?nsact the buslness of the PCC between meetlngs. subject to any directions giv¢n by the PCC. There are no dlrectlons at present. It also agrees PCC agendas and the prosrammc of meetlngs. It has five inembei¥, including ihL Vlcar, the churchwarden8 and the PCC Trea8ur¢r. Flnllnce Commlttee Ovcrs¢e¥ the finances of the Church ond monltors Incom¢ ld expendlturei prepares budgets and Impl¢ments financlal controls, advis¢s on appi'opriate investments of the tina1&1 assets. It ensurcs that financlal reportlng processes ¢ fit for purpo8C, SUPPOrting the PCC Treasurer on budget monitoring and the preparatlon of the accoiints. It offers 8UPPOrt to the Opei?Ilons Manager and othci's on the financial aspccts of All Salnts, mlsslon and seeks to ¢ncourage generous glvlng as an littportfmt part of ChristIan dlsclplcshlp, BulldAng Commlttee Enswes thal All Saints Church, Church Centre and grounds are kept in the best posslble condition or the currcnt and future needs of (iod's people In Hoole and that pmISeS and plant are well maintaincd. In its work programme, It has regard to Diocesan property requlrements and All Salnts, Health & Sofety Poli¢y, it 8upports the PCC on signlficant d¢v¢lopm¢nts. Wlder Chureh Commlttee Encouiyges All Saint$ to embrace & vi8ion that extends beyond the Immedlatc ¢hurch £amllyJ In prayerful and financlal 8UPPOrt of local, national and global rnission. It rc¢omm¢nds to th¢ PCC th¢ dlstribution ot. an annual allocated futtd to individual missionw partners and orgtuiisati0tt8 developing a framework of giving criteria, seeking to build relationships Wlth those we support and to promote missionary activities and opportunlties withln the churcll S4feguardlng Commlttee ConsideiB matters itlating to the safeguarding of childr¢0 young people and vulnerable adults in order to promote a safe environment and culture for chwch activities. It advises th¢ PCC on national Safeguarding Standards, saf¢guarding practice and guidance and on raising awareness and the promotion of safeguarding traÉnÉng. It is chaired by the Parish Safe8uardin8 Officer.
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Trustees, Annual Report (conlinugd) Year en(led 31 Deeember 2024 Personncl Committee ProvidLs ovLrsight ()t" th¥ PCC'S r¢sponsibiliii¢s as the Lmployer OE, paid slat't.. inLluding legal ¢omplian¢¢, rLknlj1imcnt & selcclion, ensui'ing ellective ImanagLment and chainpioning stal'f wLllbLing. It ,%L'I'ks lo cn,suri ihut All Saint% 1% .%Len as a truslLd Christian L)mployei' whLrL' issues arc addr¥ssLd td rcsolvLd foi. IhL gi'Latei' gui)d ol" all, Leudership Tcum In iidditii)n i() th¥ Cominillees, thl l.eadLrship .1 eum providls guidance on our .spiritual .joui'ney, a%sislin&y ihL ViLar in the spii'ituul i)vLI'.%ighi i)I' All %aiiils and in di%cLrning CJi)d'8 vi4i(In aiid th lilLgY nLcdL'd io i'i'lLu%¥ LhL wholl Lhui'¥h inio missi()ii. I,Lud¥i'%hip 'l'Luin hLlp% dLlinL und 4UPPOIt th¢ dirLLli()n ol'our.s¥i'viLcg aiid tcaLhiiig as oiii. ¥ong>i'LgJutii)11 &Jl'{)ws and ihL SLC)PL C)I'()ur wc)I'k wilh Ih(18e in nL'cd in Floolc. 'cain mLinb¥i'8 hav¢ pu,lic)rul uvcrsighi i()I' SPL'Lilic miiii¥li'iLs. ()pcrlltion.4 Mllnll%er 'I'hL Opiriili()Ii% MciiiagLI' wol'ks with thL' ViLui', th¥ l)CL and it8 coinmiiiu¥8 to Lnsuir thi ()PLI?lionul iinplemcnlalion rfrt ihL chLlI'ih's vi%ion, laking a l¢ud iii th¢ InunagLinLlli und Lar¥ i)fihL tat'l, and having opei'aii()nal OVLI'Sighi ol" IhL LhiiiLh's resoLircL,s {buildings. I'r, linan¢¥s) and duy-t()-day munagcm¥nl ol'thL udinini4tralivL 4tatl', AIM ANI) I>UIII){)Sir TIIL PUI'I)1)5L ()r ihL I)CL ],% tlIL pi'i)Inoli()n the go.spel ot. ()ur L()rd Jc.4u,s Chriil uLcoi'ding io thL dc)Lli'i11¥s und pi'dLIiLLS {)[' IhL Lhui'Lh ol'l.,n8lund. At All Suinis. we w&iil Iii "I,ive like .IL8us. with .le.4u4 and l<)r.Te¥119" in l-lo()le, C'h¥stLr and bLyoiid. ljubllc Ilenellt 'I'IIL .1 I'u4lLL% liuvL had duL r¥gurd io thc ('harity C:0inirissir>n'% giiidanLc on Public TILllLfil. 7'hL I)LL ¥()-()pLI'ulL% with ihL' ViLur in pi'()Inoling Én ili¥ purish ol, Fl()(IlL lh¥ wli1)IL Ini%%i(In (Il. thc Chui'Lli, pu4torul, ¥vangLlisliL, 8oLi&l und LLuin¥lliLtiI by rLgular public wi)rsliip, ILdLhinL4. pu.gl()ral LarL, mi.%%ion and in pr()viding uLtiviti¢s E()r and supporting pL()plL ofall ag¥5 in thL I()Lal L()mmunity aiid h¥y<)nd. OILJF.CTIVES AND ACTIVITIES All Saints is an active, livL'ly and grnwing parish LhurLh, made up ()I'pe()ple ol.all ages, which sLek. to serve the local L(7rnmunity ot. Hoole. Thc chui'Lh websile, notiLeboards and newslclters give a g()c)d in8ibiht intc) what ihc Lhui'ch dnis. 'Ihc PCL wants to hclp pe()plo explore and grow in relationship wilh JL.sus Chrisl, dLcp¥n thLir love t"oi' one anoiher and be equippcd to servL in evcry urea ot. their lives, It orrLrs a variety ot" services on a Sunday with a wide 12ngc of activitie% for all ages during the wL'¢k. All Saints, Communitics are ai the heart of Lhw'ch life. meeting in people'8 homes and in the Cliurcli Centi-e.
The Parochial Church Council of the Eccleslastical Parlsh of All Salnts, Hoole Trustees, Annual Report (coithnued) Year ended 31 December 2024 ACHIEVEMENfs AND PERFORMANCE The pattern of Sunday Worship contlnues, with Holy Communlon at 9.00 am followed by the more informal 10.45 s¢rvi¢e with Kids Church and a monthly All Age Worship ld Holy Communion. The Wel¢om¢ tewns have been relnvigorated, wlth Communities now taking the l¢ud at l 0.45 to havc m¢mb¢rs on teams to ensur¢ all, Includlng newcomers and vlsltors, are wamily welcomed and mad¢ to feel at home. Kids Church, coverlng the ages of 3-1 I meet with sroups for the different ages and these have grown during thc ycar, supported by a great tcam of h¢lpers. Sam Johnson, the Youth Worker runs a full programme of Youth events with worshlp, bibl¢ study attd the youth band. Social8 are an opportunity foi. th¢ group to bond and to which th¢y can Invlte frlends. The new monthly 18nite gatherlngs Are held in church on Eiunday cvenlnB8, 8 tlm¢ *or InfonnaI worshlp md prayer. Gcmma Cyaudion. thc Childrcn and Fajnillcs Workcr and Sam Johnson have contlnued d¢vcloping Ilnks with schools includin8 14oole Prlmary wlth Beacons after school club and school assemblies. They also support chlldiyn and families and lead the All Saints Summer Festlval, Summer PiLnlc, Chrlstlngle S¢rviccs for famllles and the dlstrlbution of Christmas presents to needy local people. The Llttie Llghts gi'oup for bables and toddlers and their parents or carers meets weekly. H¢art and Soul Cafe Is open 3 days a week In school teTm tlme, run by the Café Manager and teams of voluntccrs. Thci'e is a wcekly Chutty Group, an opportunity for pcoplc wantlng convcr8ation to meet. Café Is now an officlal Wann Space and th¢K is a Klndne8s Bowl to which donations can bc made to help piY)vlde food and drlnks foi. thos¢ unable to pay, Chrlstmas in the Café was enjoy¢d over thr¢¢ days by many in the local cominunity with stalls, rlta18 and cholrs slnglng In the beautifully decorat¢d ¢hw¢h. Thc annuul Costa holiday in August was A8tralIan th¢med thls year wlth three days of hospltality. uLtlvlil¢s td outlng¥ for older rcsLdent8. The Craft Club m¢ets weekly on fridays, The Connect Lunch providLS a monthly opportunity for p¢ople in the local community Seeking Onversatio warmth and company to meet for a freshly cooked Sunday luncty with no fornial charge. There is a short "Thought tor the Day" All Saints, Communiti¢s meet across Chester, enabling members to grow in relationship with God, to encouragc onc anoihei, and leai'n how to put their faith into practlcal action- whcthcr it is scrving within the chwrh, in their neighbourhoods or at work. The church ran its first Alpha Courses for some time which were well attended, providing an opportunity to freely cxplore the basics of the Christim faith in an open, friendly environment.
The Parochial Church Council of the Ecclesiastical Parish of All Saints,
Hoole
Trustees, Annual Report (con¢inued)
Year ended 31 December 21124
'I'he smooth and etticieiit running ot All Saints is suppoitcd by thL d¥diLatcd slal'f tcain, led by the
()pLI'atioiis Manager. Otlice iinprovLinents havL enublLd lh¢ udminitI.ul10n lo run inorL elELLlively.
The IT inlrasti'uclure been up&iraded, diid usable c)t'ticL spa¢¢ crL'atLd in ihL ViLaragL, whiLh m
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Trnstees, Annual Report (continued) Year ended 31 December 2024 In pr¢paring these financial statements, the trustees are requir¢d to: s¢lect suitabl¢ accounting polici¢s and th¢n apply them conslstently obseive thc inethods and principles in the applicabl¢ Charitles SORP make judgement.q and accountin8 e.8timatcs that are reasonable and prudent state whethei. appllcabl¢ UK Accountlng Standards have been followed, $ubje¢t to any material depaitur¢s disclosed and explaincd In the financial statsments pr¢par¢ the flnanclal stat¢ments on the golng concern basis unlc8S it is Inapproprlate to presume that the charlty wlll conilnue In buslness. The Trust¢¢s arc r¢8ponsibl¢ for kceplng adcquatc accountlng records that are suffiLient to show und ¢xpluln th¢ lhui'lty' trunsactiun>> and disilos¢ with reasonable dCLufuLy at any time the financlal position of th¢ charity and cnablc thcrn to ensur¢ that the financial statemcnts comply with th¢ Charities Act 2011, (he uppliL'able Choritl¢s (Accounts and Report[4) Regulatlons. They are also responsible for Safeguarding the asscts of the charlty and hcnce for taklng reasonable steps for th¢ pr¢v¢ntlon and dthectlon of fraud and other Irr¢gularltics. The tru8tees' annual report was appit)ved by th¢ PCC at Its meetlng on 14th Aprll 2025 and slBned on b¢haif of th¢ Trustees by,, Dr A M Cr¢eth Chair of Meeung C CJ Carr Tre&sur¢r
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Independent F,xaminer's Report to the Trustee$ of The Parochial Church Council of the EeclesiastlLal Parish of All Saints, Hoole (continued) Year ended 31 DecembL'r 2024 J i'ep(irt to Ihe irustees on my examinalion ot lh¢ tjnancial statcm¢nts of 'fh¢ Parochial Church Council ()I' the I,LclLsiastical P¢U'igh of All Saints, Hool¢ ('the khdrity,) t'or thc y¢4ir cndld 31 DcLLmb¢i' 2024. Responsibilitiey und h#.4is of report As thL Iruslce4 ()t' the Lharity you arL' i'e8pi)nsible t'nr th¥ prL'pariltion ot. thc tinaiiciul stateincnts in aLLc)rdunLL wilh ihL IL'LlUiI'emLnis nl'thL Q'hÉiriiiL.s ALI ?() I i ('Ihe Abl,). I rL'p()rt in rc8PL'Ct of. my Lxamiiiatini) ot'th¥ chariiy'.% linuiiLial .%laiLin¥nls Lan'iLd i)Ul Lind¥r %LLli()n 145 01. IIIL ?111 I Aci aiid in Lurrying oul iny lxiiiniiiaiioii I hclVL lolli)wLd ull IhL appli¢ablL l)ii'L'Lli()ns givcn hy thc Lharily L'i)miri.54i()ii widLI' s¥¥tii)n 145(5)(b) ()i' IIIL ALI, IndLPL'n(IL¥nt exiiminer'y 4t4tement %inie ihc Lliui'iiy's gi'i)88 inL()m¥ cxLLL'dLd L?$11.IIOU your ¥xaininLr inust . a InLinbir i)t" a b()dy lislLd in SLLli()n 145 ()I' thi ?[) I l Aknl. l Ll)iiliriii Iliat l ain qiialiliLd i(} undLrldk¥ IIIL ¥xainiiialion biLausL l am a IIILinbLI' i)I" Ihi In.slilut¥ ()t' Lhail¥i'¥d ALL()unluiils in F,ngland and W(iIL% (ICAF,,W). whiLh is onl ()I'ili¥ listLd b()diL.s. I havc ¥omplcl¥d my cxainindlion. l Li)iifirm ihal n(} mutLridl inattLI's IiuvL LcimL ti) my altlniion in ¥unnL¥Lion wilh LhL cxuiniiiliiion giving inL Laus¢ l() bLlievL thul in any mulLriul rLsp¥il.' aLL()unlinLI rc¢i)rd5 wLr¥ not kcpt in IL'YP¢Ct ()t' thc ohai'ity a8 rcquirid hy SLGlion 13U ol. tli¢ Acl; ()r thL" LinanLial %iutLmenLs' do nol aLLord with thosL rcLord8: or thL linunLial stalLinLiils di) not comply with thL appliLublc IL'quiremLnt% Qnnccrning thL tc)i'im and LolliLiII ()I'aLc(>units SLI ()ul iii ihL C,'harili¥s (A¥i()iiiils ciiid Il¥pi)1'1s) IILgul(ilii)n8 ?11{111 ()Ilier ihan any rcquirL'mLni ihat ihL a¥count.s givL a 'lruc und Luii VILW whiLlI is ni)I a mall¢i' considLred pail ot'an indepLndLiit Lxaininali()n, I havc nc) conLLims and have L(Ime a¢ross no oihcr inaii¢r8 in coniic¥ti()n with ihL ¢xurniiiatil)11 lo h()uld bl dra in i u¥¥()unl% lo ~ £1.,iL--" '_ Nicolaug ,Ic kin. Ind¢pcndcnt b.;, xamin¢r S.TC Chail¢red Accountant5 i .10hS Chambers I,ovc slKet Chc.%tci' CHI IQY
The Parochial Chureh CouncAI of the Ecclesiastical Parish of All Salnts, Hoole ststement of Flnanci81 Actfvlties Year ended 31 December 2024 2024 Unrcstrlcted Deslgnated Restrlcted funds funds funds Total funds Total funds 2023 Note Income Donations Other trading activitles Investinent income Total Income ExpendItre Expenditure on charitable activities Totsl oxpendlture 236,580 47,180 5,737 289,497 7,429 244.009 47,180 48,063 339,2S2 274,813 37,933 37,376 350,122 42,326 42,326 7,429 336,221 336,221 11,842 11,842 348,063 348,063 348,403 348,403 Dcprcciation Net (losses)/gains on Investhients 2,431 2,431 (1,924) Iyet {expendlture)Ilncome (46,724) 39,895 (4,413) (11,242) 3,643 'rransf¢rs bctwc¢n fynds 12,000 (12,000) Net movement In funds (34,724) 27,895 (4,413) (11,242) 3,643 Reconclllatliin of funds Total funds brouglit forwfflyl Total fundJ carrled forward 119,033 877,939 4,962 1,001,934 998,291 84.309 905,834 549 990,692 1.001,934 The statement of finan¢iaI activAties in¢lud¢s all gain8 and 108se8 recogn18ed In the yeRr. AIL Inwme and expendlture derive from ¢ontlnuing activitl¢8. The notes on pages 10 to 21 form part of these fingneial statements.
The Parochial Church Council of the EceIesiastical Parish of A]1 Saints, Hoole Statement of Financial Position 31 December 2024 2024 ?023 Note FIXLII a.$sets 'I'anb?iblL IixLd a.4scts 14 13,878 ioi Current 48set4 DLbiors Ca%li ai bank and in hand 15 ?3.140 960,444 9t13,5114 11,94? I,11(1?,834 1,1114,776 CrLditi)r%: #miiunrt¥ fulling due withln one ye#r Net current 11.4%L't$ 16 6,77(1 976.814 12,943 1,0111,1133 Total U¥¥L'ts les.8 L'urrent114bilities Net 1144et 9()0,69? 990,69? 1,11111,934 I,i)()1,934 Funil¥ i)f the chiirity LJni'LsifiLled luiids l)Lsignalcd tund.s IIL'SlI'i¥tcd tunds 114.309 91)5,834 549 119,()33 877,939 4.96? Tot41 Lhurity fun(Is 18 9£){1.69? I,i)()1.934 I'IIL%L IinkuILial .%lutLItl¥lll% WLrL uppi'()vLd by iliL bil'd ol. ts'uslLLs tu)d duth(?rised IOT i%¥ue on 14 Api'il 20?5, and sigiiLd on bLhdll' (), Ihe boai'd by: LcG• l)I' A M Ci'L¥ih Chuir (?I' MLLling L (i Carr .1 I'Lu%urer The notes on pages 10 to 21 form part ot these financial statemLnts.
The Parochlal Church Council of the Ecclesiastical Parish of All Saints, Hoole Notes to the Ffinanel41 Statements Year ended 31 December 2024 General infomation Th¢ charity is a public benefit entity and a registered charity kn England and WaEe.8 and is unincorpordted. 'fhe address ot. the principal office is All Salnts Church Centre, Vicarage Road, Hoole, Chester, CH2 3HZ. Statement of complInCe These flnanclal statements have been prepared in compliance with FRS 102, 'The Financial RLportlng Standard applicable in the UK and the Republic of Ii'eland,, the Statement of Recomm¢nd¢d Prn¢tice applicable io chaYiti¢s prtpaYln8 their accounts in aCCOTdonce withth¢ Flnanclal Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102) (Chartti¢s SORP (FRS 102)) and the Charltl¢s Act 2011. 3. Accountlng policle8 Busts of preparadon The financial statemciils hav¢ bcen preparcd on the hlstorlcal cost b18, as modified by the revaluation of ¢ertf4in finuncial a$scts and liabilities and investment properties measured at fatr value through income oi. ¢xpenditur¢. The flnanclal statem¢nts are prepared in st¢rling, whl¢h Is the functional currcncy of the entlty. Golng coneern Thcr¢ are no material uncertalntl¢s about th¢ charlty's ablllty to continue. Dlsclosure exemptlon8 The entlty satlsfles the criterla of belng a quallfylng entlty as defed in FRS 102. No cash flow statement has been 'esented for the Churlty. Fund A¢countlng Unrestricted funds are availabl¢ for we at the dlgcretlon of the trustees to furthcr any of the drIty'S purp08& Dcsignakd funds are unrestrlcted fund8 earniarked by the trustees for particular future project or commith]ent, Restricted funds are subjectcd io restrictlon8 on thelr expendltur¢ declared by the donor or through the t¢nns of an appeal, and fall Into on¢ of two sub-classes.. strIcted income funds or endowm¢nt funds. 10
The Parochial Church Council of the Ecclesiastical Parish of All Saints,
Hoole
Notes to the Financi41 Statements (continued)
Year ended 31 December 2024
Accounting policies (conlinued)
Incomlng resiiurces
All incoming irsourics are includcd in the stat¢inent OE. linunLial aLtiviiic.% when entitlement
has passLd io thL ch'Ity; it t.9 PTobablL ihat tliL ¥conomic bLnLlits asgociaiLd with the
tran.4uLlion will Ilow 10 ihL chui'ily and Lh¥ ainLiunt can b6 rLliubly mLa8urcd. 1'he J()11()wing
tipLLiIiL poIiLiLs (li'e
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Notes to the Financlal Statements (conllnued) Year ended 31 Deeember 2024 A¢countinE pollcles (contlnued) Tanglble a88ets Tangible assets ar¢ initially Ir¢orded at cost, and subs¢quently stat¢d at cost less any cumulated d¢pr¢¢iation and impaim]ent losses. Any tanslbl¢ assds caTried at revalued amounts are recorded at the fair value at the dat¢ of revaluation less any subsequent a¢¢umulat¢d dcpr¢ciation and subsequent a¢cumula*d impairm¢nt103SCS. An Increage In the corrying amount of an asset as a result of a revaluatlon, 18 re¢osnlsed In other recognised gains and losscs, unl¢ss it rev¢rses a charge for impainn¢nt that has viously been recognised as expenditurc wlthln the statement of financial a¢tivities. A de¢rea8¢ in the Carrying amount of an asset as a r¢sult of revaluation, is re¢ogni8ed in other recognised gairLg and losses, except to whlch It offsets any prevlous revaluation 8ain, in whi¢h ase the loss Is shown wlthin other recognised galns and1088es on the statement of finan¢lal actlvitles, Depreelatlon Depreclation Is calculated so as to writ¢ off thc cost or valuatlon of an asset, less its residual value, over the useful economlc Ilfe of that asset as follows: Investments Any funds that ar¢ not immedlately requlred arc Invested In deposlt accountg in the CBF Church of England Deposlt Fund InveBtment property Investment property is initially recorded at cost, whlch Includ¢s purchas¢ price and any dlr¢ctly Rttrlbutabl¢ expenditure. Investment propety Is revalued to Its falr value at each report£n¥ date and any changes in fair VHJue are recognlsed in Inc1)e or expenditure. If & rellable mea8ure ot. fair valu¢ is no longer avallable without undu¢ cost or effort for an item of inv¢stment prop¢rty, it shall b¢ transferred to tanglble assets and treated as such until it is expected that falr value will be reliably measurable on an on-golng basls. 12
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Notes to the Financial Statements (conlinued) Year en(led 31 DeeL'mber 2024 Aecounting policie,8 (conlinued) Impairnient of lixcd a$%ets A rLview *'nT indiLator.8 Ol'iinpaiimc'nt Is carriLd out at cach I'Lponing dale. with the rccoverabl amount bLing c8tiinatLd wliei'c su¢li indi¢(Iloi's ¥xisl. Wli¥i'e ihc caiiying valuc cxcLcds the reL()VLI'ublL am(iuiil, IhL a8.SLI ]% iinpairLd aL¥I)I'diiib)ly, Pri()r ilnPÉiiiments urc also reviLw¥d t"oi' pi).4%ibl¥ revLf&yal at Luih i'¥P()rting dali. l)L£inLd LL)niributii)ii pl¢5 C()iili'ibLili(In4 1£) dLI in¥d L()llii'ibuliiin plan.4 ai'< I'LLi>giii¥Ld a.% an ¥xpLn%L in thL p¥riod in which rLlai¥d 4LrviLL is pr()vidLd. Pr¥puid Lonii'ibulii)114 ¢ll'L r¥¥cigni.%¥d Lis an u,q%Lt I'(} IhL Lxtciit Ihai ihl pi'¥payin¥nt will l¥ad io a r¥LluLti()n in luluri puym¥nlb ()i' u lash rLlund. WIILn c()iili'ibulion8 ar¥ nc)t LXP¥LILd iu bl sctil¥d wh()Ily within 12 in()nih.s ()t' Ihe Lnd ()I' thL rep<)rting datL in whiLlI IhL Lmpl()y¢¥¥ I'LndLI' IhL r¥lui¥d .s¥rviiL. IhL liabilily is mLusui'Ld on a diSL()iinlLd PiL&4Lni vuluL busi.%. 'I"hi unwindiiig c)I' thi disi()LU]l 1% J'¥LugnisLd ils tin LXPLn.4 in ihL PLri()d in whiLh il ari4L4 lJni'¥%u'iLled Il¢8tl'iLtLd T(?tul Fund8 I", und.s ruiids 21124 Donutions J)()nali011s - I)laniiLd giving Di)iiali()1i4 - InL(IillL lax rLL()vLiublc D()nuiions - L'AI,. und L hai'itiLs '1 i'u.%t J)(In¢ilii)ns - ()PLli plul l)onalions - Mimoriul d(Inalion8 Donuli()11s - %upp()rt d(?natii)ns und grants D()iiuti()ns - ()VLI'.8L'US pfoj¥Ll% (inLludin8 Ciill Aid) I)()iiaii()n.% - I lomL (IJK) pi'oj¥¥lb 174,11511 411.1178 9,8()() 3,3115 174,8511 40.078 ),869 3,305 8,478 8,478 7,429 7,429 236,580 7,4?9 ?44,Ull() 13
The Parochial Chureh Council of the Ecclesiastical Parlsh of All Saints, Hoole Notes to the Financlal Statements (contlnued) Year ended 31 December 2024 Donatlons (conllnued) Unrestrlcted Restricted Total Funds bunds Funds 2023 Donatlons Donations - Plant2ed glvlng Donution8 - Incorne tlix IY¢OVeTable Donations - CAF and Charlilcs Trust Donoilons - Open plat¢ Donations - Memorial donations Donations - Support donations and grants Donations - Overscas proj¢cts (including Glft Ald) Donations - Home (UK) proj¢ct8 170,209 37.398 9,659 4,245 35,540 6,846 170,209 37.398 9,659 4,245 35,540 6,846 10,849 67 10,849 67 263,897 10,916 274,813 Other tradlng actlvltle8 Urnrstricted Total Funds Unrestrl¢ted Total Funds Funds 2024 Funds 2023 Hire of Church I-lall Parochial fecs iycelved 44,639 2,541 47.l80 44,639 2,541 47,180 37,243 690 37,243 690 37,933 37.933 Invejtment Income UnR8trlcted Deslgnated Totnl Funds Funds Funds 2024 Westmlnsier Road - School Westminster Road- Flats Bank Inteitst r¢ceLvabl¢ J,737 5,737 42,326 48,063 48,063 42,326 14
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Notes to the Finuncial Statements (c'onliiiued) Year L'nded 31 De¢Lmber 2024 InvestmLnt income (continued) lJnre.4iriLl¢d l )esigndled Total l.undq Funds Fund.q 2023 WL.%tmingtcr Road - ,%chool Wi'%tminstLI' Road - F latb Bank interL'st i'eLLivable 8.01111 7,4116 8,131) 8,UOII 7.41)6 21.9711 13,84() 23,.fj36 13.840 37,376 PLnditurL' Oll Lharltul)IL' k)Ltlvitie.s l)y fun(1 type lJnrLsli'ici¢d DLsign¢liL'd Ilcsli'iitld Totiil Fund4 Funds rlindy I, utids 21124 Cliarilable activity - Ilnresli'icted 253,719 Chai'iiablL aLlivily - Youih & LhildrLiis wi)rk Chai'il(IblL aLtiviiy - Mission L.;vangLli%m Chdi'itsblL dknlivity - nvLryeas pr()jLLI 'liai'il(IblL aLiiviiy - II()IM¢{IJK) pr<)jLtyls ?53,719 50,3?4 51),3?4 32,178 11,258 11,258 .$84 584 336,??1 11,849 3411,1)63 IJtU'L'btriLtLd D¢%ignaiLd RLstriLILd Tolal l Lind E, lind8 ?023 Chai'itabl¥ aLliVlty - lJni'¥,%triLtLd ?47,?83 L'hai'itdblL aclivily - Youih chi Idrins w()rk CharitablL' aLlivily - Missi()n & r.vungLI isin CharitsblL aLtivity - Overscas projcLt ChtiritablL allivlty - I-Ioini{UK) projects. 247,283 4?,658 41,242 6,319 6,31() 10,901 331,183 10,901 6,319 348,403 15
The Parochlal Church Council of the Ecclesiastical Parish of All Salnts, Hoole Notes to the Financlal Ststements (conlinued) Year ended 31 December 2024 Expendlture on eharltable actlvltles by activlty type Activities undertaken filling of Total funds Total fund dlrectly 8Ctlvltles 2024 2023 Charitsble activity - Unrestricted funds Charitsble actlvity - Youth & chlldiEns work Charithble actlvity - Mlssion & Evangelism Charitable activity - Overseas projects Charitable actlvlty - Home(UK) Projeots 253,719 253,719 247,283 50,324 50,324 42,658 10,027 22.151 32,178 41,242 11,258 11,258 6,319 584 .$84 10.901 348,403 314,070 33,993 348,063 9. Analy$l8 of charltable aetlvlty - unr¢8trleted thnd Total Fund5 Total Funds 2024 2023 Dloceqan p.Ish share Secretarial ILnd inanagement Clergy workin8 ¢xpenses Electriclty, gas, water and cleanlng AdMinisttion Repairs and MaintentCe WeStsnlnst. Road h0o1 tenancy 75,344 85,213 520 38,925 16,125 37,392 71,757 60,459 1,604 37.008 20,224 53,058 3,713 247,823 253,719 16
The Parochial Church Council of the Ecclesiastieal Parish of All Saints, Hoole Note.$ to the Financial Statement% (continued) Year Lnded 31 DeLember 2024 10. Analysis of grants and evangelism 2024 ?0?3 Grant% to in,stitutions Ov¢rscu.% Mission L()cal d()natii)iis Nali()niil Suppc)rt 9,1131 11.570 75(1 9,560 10,570 ?2,151 21,1311 (Irant¥ til IniJividu41+4 .1 liL lir(IvL% L()Ininuni¢y Mi8.si()n I ILari & %(?ul (.'(ILL Ci),sla l)¢1 I Ii)liday %uppi)n Ic)I' L'ILI'gy I.,QLuI Missi()n und %¢ivice 2011 4.?01 (6?) l (),?74 5,491 1.511.5 4.546 2,7?1 I11.0?7 20,11? 'ri)lul grdnts 17
The PArochlal Church Council of the Ecclesiastlcal Parish of All Salnts, Hoole Notes to the Flnanelal Statements (continued) Year ended 31 December 2024 I l. Independent examination fee8 A fee of £1.200 (2023: £1,200) fee has been charged for the Independent Examination. 12. Staff costs The total staff Costs and employe¢ benefits for the reporting perlod are analysed as follows; 2024 2023 Wages and salaries Social security cost8 Employ¢i' ¢ontribution8 to p¢nslon plans 156,530 6,305 7,734 170,619 126,314 4,687 5,857 136,860 I'he average head count of employee8 durin8 the y¢ar was 8 (2023.. 7). The average number of full-tline equlvalenl einployees durlng the year 1$ analysed as follows: 2024 2023 No. Number of ytaff - Full tlme Numbcr of staff - Part tlme No employe¢ recelved employee benefits of more than £60,OQO during the yedT (2Q23; Nil). 13. Trustee remuneratlon and expenses No remuneration or any othcr benefits &rising from ¢inployment wa8 received by any of the trustees (2023: No trust¢cs and £Nil) for thcir scrvic¢s to t. charlty. 18
The Parochial Chureh Council of the Ecclesiastical Parish of All Saints, Hoole Notes to the FinanLial Statements (conlinued) YL'ur ended 31 1)eeemher 2024 14. Tangible fixed assets Chui¥h l.'ixLw'i% attd centr¢ titliiigq r,quipinLiit Total Cthrrying llmount Ai l .lanuaiy 2024 Additi()iis 10() ioi 16.2011 16,?08 At 311)eL'L'mbLr 2024 16,?(}8 100 16,309 DeprLbL'iiiti(In Ai l .lilllLl<lly ?11?4 Lhai'gL l()r ihl ycai. At 311)ecLSmber 21124 2,431 2,431 ?,431 ?,431 Carrying am(iunt At 311)L'LcmhL*r 21124 13.777 1011 13.878 At 311)LLLinbcr ?11?3 100 15. 1)L'btors 2024 ?1)?3 Pi'LpayinLnls uiid UCLiii¥d inc()In¢ OihLI' dcbtors ?,991 149 11 ()42 ?3,l41) 11,942 16. CrLilit()rs: iimi)unt% lallingF dui. within onL' year 2024 21123 A(LIal.% und dLILI'I'Ld iiiLoini 6,7711 1?,943 19
The Parochial Chureh Couneil of the Eeeleslastlcal Parish of All Saints, Hoole Notes to the Flnancial Statements (contlnued) Year ended 31 December 2024 17. Penslons and other post-retfirement benefits Defined contrlbution plans The amount recognised In income or expendltur¢ as an expense In relation to defined ontribution plans was £7,734 (2023: £5,859). 18. Analysb of chY•rltfible Unrestrlcted funds At l January 2024 At31 December 2024 Income Expendlture Tis£Cr$ Genei?I funds Designated DevLlopinent fund 119,033 289,497 (336.221) 12,000 84,309 877,939 996,972 42.326 331,823 (2.431) (12,000) 905,834 (338,652) (0) 990,143 Re8trlcted funds Overseas proJ¢Gts J&R - B¢e8lgow¢. Bolswana H&K- Turagyenda, Uganda P&M- Baka Malc, Uganda EcLy-Lalo Mekan,Ethiopla Homc (UK) projecis Traid¢raft 2,469 6,280 (8,200) 549 31 419 (450) 1,600 730 (2,330) 278 (278) 584 (584) (11,842) 4,962 7.429 549 20
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Notes to the Financial Statements (conlinuLd) Year ended 31 December 2024 19. Analysis (If net assets between tunds UnrL'siricted IILstriLtLd Total Fund4 b'und 2024 1'angiblL LixL'd asbc'ls Curr¥iit a8%¢'ls CrLdil()I's ILs8 tlian l y¢£u' NL't Il¥SL,ts 13,1178 983,035 (6.770) 990.143 13.X78 9113.584 (6.7711) 9)L (1.69? 549 549 IlnrL.4lriclLa Ile%li'iLILd .1 (iiul I, uiid I, Lind,% ?0?3 'I'(Ill&?iblL Itxcd InvL4linknnl. ioi 101 I,11(1(),814 (1? 943) I'Ldil()r% ihan l yL'ar Net u¥%L'ts 4,96? 1.014,776 4,96? 1,001 C)34 21